LkSG
The LkSG, short for Lieferkettengesetz, is the German Supply Chain Act enacted in 2021. It compels companies operating in Germany to prevent human rights violations and environmental damage within their upstream supply chains. The law became enforceable on 1 January 2023 and applies to businesses with 1,000 or more employees, a threshold lowered to 500 for financial institutions and retail companies from 2024.
Key responsibilities under LkSG include the identification and assessment of risks related to child labour, forced
The Act also mandates annually published reports on due‑diligence procedures and progress made. These reports are
LkSG aligns with international initiatives such as the UN Guiding Principles on Business and Human Rights
Overall, the LkSG represents a landmark step towards embedding human‑rights and environmental due diligence into corporate
---